https://www.taxtmi.com/caselaws?id=52994 Excise exemption for goods under Chapter Heading 68.07 applied where tetrapodes were fabricated at a premises procured and approved for the construction work, even though the premises was away from the breakwater. The circular treated "site" broadly and accepted premises made available under the contract for fabrication, provided the goods were used solely in that construction. As the tetrapodes were used only for the Veraval Port work and the fabrication area was facilitated by the principal, the premises fell within the exemption notification's concept of site. The exemption was therefore available. en-us Tue, 15 Jun 2004 00:00:00 +0530 Wed, 11 Jun 2025 11:39:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52994 Excise exemption for goods under Chapter Heading 68.07 applied where tetrapodes were fabricated at a premises procured and approved for the construction work, even though the premises was away from the breakwater. The circular treated "site" broadly and accepted premises made available under the contract for fabrication, provided the goods were used solely in that construction. As the tetrapodes were used only for the Veraval Port work and the fabrication area was facilitated by the principal, the premises fell within the exemption notification's concept of site. The exemption was therefore available. Case-Laws Central Excise Tue, 15 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52994